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All Journal Wahana Riset Akuntansi Among Makarti Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal Management and Accounting Expose Jurnal Abdimas Sangkabira ACE : Accounting Research Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Abdi Makarti ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Aktiva: Journal Of Accountancy and Management Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pelayanan Masyarakat eJEBA
Oktaviani Ari Wardhaningrum
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Rasio Keuangan Dalam Memprediksi Financial Distress Di Provinsi Jawa Timur Fatmawati, Novila; Andriana, Andriana; Wardhaningrum, Oktaviani Ari
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to examine and analyze the effect of financial ratios ability to predict financial distress in East Java. Financial distress in this study is defined as the inability of local governments to provide public services based on established service standards. This study used secondary data consisting of Laporan Realisasi APBD and Neraca of districts and cities in East Java Province in 2017-2020 and population data obtained from DJPK Kemenkeu and BPS. The method that used in this study is binary logistic regression. Based on the purposive sampling methode, the number of samples is 38 observational data. The dependent variable in this study is financial distress and the independent variables are financial independence, the degree of decentralization, solvency, financial performance, financial position, efficiency, and complexities of government. The results showed that the prediction of financial distress in districts and cities in East Java is influenced by only the complexity of government. Meanwhile, the other variables do not effected financial distress prediction.Keywords: complexities of government, efficiency, financial distress, financial independence, financial performance ABSTRAK Tujuan penelitian ini yaitu untuk menguji dan menganalisis mengenai pengaruh kemampuan rasio keuangan dalam memprediksi financial distress di Jawa Timur. Financial distress dalam penelitian ini diartikan sebagai ketidakmampuan pemerintah daerah dalam memberikan pelayanan publik berdasarkan standar layanan yang telah ditetapkan. Penelitian ini menggunakan data sekunder berupa Laporan Realisasi APBD dan Neraca Pemerintah Kabupaten dan Kota di Jawa Timur tahun 2017-2020 dan data jumlah penduduk yang diperoleh dari DJPK Kemenkeu dan BPS. Metode yang digunakan dalam penelitian ini adalah regresi logistik biner. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling, sehingga jumlah sampel yang dihasilkan sebanyak 38 data obeservasi. Adapun variabel dependen dalam penelitian ini yaitu financial distress dan variabel independennya yaitu kemandirian keuangan, derajat desentralisasi, solvabilitas, kinerja keuangan, posisi keuangan, efisiensi, dan kompleksitas pemerintah. Hasil penelitian menunjukkan bahwa prediksi financial distress pada kabupaten dan kota di Provinsi Jawa Timur hanya dipengaruhi oleh kompleksitas pemerintah. Sedangkan untuk variabel yang lain tidak memengaruhi prediksi financial distress.Kata kunci: efisiensi, financial distress, kemandirian keuangan, kinerja keuangan, kompleksitas pemerintah
Optimalisasi Program Makan Bergizi Gratis di SMK Negeri 1 Jember dalam Rangka Peningkatan SDM Unggul Masa Depan Ciplis Gema Qori'ah; Yulia Indrawati; Oktaviani Ari Wardhaningrum; Misbahol Yaqin; Catur Wulandari, Meisyaroh; Bayu Wijayanti
Jurnal Pelayanan Masyarakat Vol. 2 No. 4 (2025): Desember:Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i4.2501

Abstract

This community service activity aims to optimize the Free Nutritious Meal Program (MBG) at SMK Negeri 1 Jember as an effort to improve the quality of human resources and student productivity. The main problems identified include low nutritional literacy, undeveloped healthy consumption habits, and weak synergy between schools, families, and local food businesses. The community service was implemented using the Participatory Rural Appraisal (PRA) approach through the Plan, Act, Observe, and Reflect stages, involving teachers, students, parents, and SPPG. The results of the activity showed an increase in the knowledge and skills of school residents regarding nutrition management and food safety, the formation of a healthy consumption culture, and the strengthening of the nutritious food supply chain involving MSMEs and local farmer groups. In addition, collaboration between parties has become more solid, thus supporting the program. This activity demonstrates that the participatory approach can strengthen the institutional capacity of schools while serving as a model for implementing adaptive and replicable nutrition programs for other educational institutions.
Disclosing biological assets: A catalytic role in enhancing financial performance of agricultural companies Almas, Maymurita Jihana; Widiyanti, Novi Wulandari; Wardhaningrum, Oktaviani Ari
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25583

Abstract

Research aims: The study objectively investigates the connection between biological asset intensity and financial performance across businesses, focusing on the mediating role of biological asset disclosure.Design/Methodology/Approach: This study's research design is quantitative and explanatory. Agricultural company listings in the Indonesia Stock Exchange are those that were listed between 2021 and 2023. The sample was chosen using purposive sampling, which was predicated on predetermined criteria. Data were analyzed using Eviews 12 and mediation models were applied using linear regression analysis.Research findings: The findings demonstrate that financial performance is positively impacted by biological asset intensity. Additionally, biological asset intensity has a beneficial effect on biological asset disclosure, which raises the financial performance of the company. Additionally, disclosure of biological assets serves as a partial mediator in the association between financial performance and biological asset intensity. Theoretical contribution/Originality: By proving that this study contributes to the body of evidence showing that the association between biological asset intensity and financial success is mediated by biological asset transparency. Practitioner/Policy implication: Scholars are encouraged by the results to look into how biological assets and financial performance are related. Focusing on the significance of disclosure procedures, the study also provides firms with practical information to assess how biological asset intensity affects financial performance.Research limitation/Implication: Some organizations registered on the IDX have financial report data available, although there is a lack of information on aspects such as biological asset disclosure and biological asset intensity, which are the main limitations.
Co-Authors Aisa Tri Agustini Alifiono, Dhery Shabrian Kurnia Almas, Maymurita Jihana Alwan Sri Kustono Andhika Andhika, Andhika Andriana . Andriana Andriana Anggreda Ratih Swastika Devi Anugerah, Eza Gusti Aprilianto, Bayu Aryo Prakoso Bayu Aprillianto Bayu WIjayanti Bunga Maharani Catur Wulandari, Meisyaroh Ciplis Gema Qori'ah Clara Rasida Dewi Ayu Puspita Eza Gusti Anugerah Fatmasari, Yuli Fatmawati, Novila Hendrawan Santosa Putra Ima Reza Viola Imam Mas'ud Indah Purnamawati Indah Purnamawati Indri Safitri, Indri Iqbal Driantama Irwani, Fransiska Mareta Kartika Kartika Khafid Fitriyanto Albahrudin Kustianingsih, Nanik Lilis Tika Supraptina Mas'ud, Imam Mas’ud, Imam Merryana Stephanie Hidayat Misbahol Yaqin Mufiro, Adelia Nanik Kustianingsih Novi Wulandari Widiyanti Nur Hisamuddin Octora, Devy Ira Bayu Risalatul Maghfiroh Rochman Effendi Ruli Bahyu Antika Sabilillah, Maria Sari, Dinda Purnama Satrio, Rofid Adi Septarina Prita Dania Sofianti Soeprapto, Devina Elmira Soeprapto Sya’roni, M. Hokidatus Ulfa, Kisani Daniyah Wahyu Agus Winarno Wulandari, Chindy Yulia Indrawati Yulio, Fernando Alvin